01.01Texas State University
personnel must exercise reasonable care to protect the university’s property
and equipment.

01.02This policy
applies to all university property and equipment, regardless of the source of
funds from which these items were acquired. Property and equipment donated to
the university are included under this policy.

02.DEFINITIONS

02.01Property and
Equipment – Generally, this includes assets with useful lives greater than one
year that are necessary to conduct the business of the university, such as:
audiovisual devices, computers, furniture, tools, machinery, buildings, and
land. For purposes of this policy, the term refers to all such items owned or
leased by the university or items on loan to the university. These items are
referred to as “university property” throughout this policy.

02.02Capital Assets –
Those items costing $5,000 or more which must be capitalized and maintained on
the university’s inventory, in accordance with the requirements of the State
Comptroller’s Office.

02.03Controlled
Assets – Those items that cost less than $5,000 (below the capitalization
threshold), but which must be maintained on the university’s inventory in
accordance with state requirements because of the high-risk nature of the
asset.A
complete list of controlled assets is available on the state comptroller’s website.

02.04University
Controlled Assets – Those items that are not considered state- controlled
assets, cost less than $5,000 (below the capitalization threshold, but more
than $500), but have been determined to be maintained by the university’s
inventory.

02.05State Property
Accounting (SPA) – The office under the state comptroller of Public Accounts
that accounts for and tracks assets of state agencies and some institutions of higher
education of the state of Texas.

02.06Electronic
Verification of Equipment (E.V.E.) – Per state mandate, all personal property
owned by the state shall be accounted for by the agency that possesses the
property (Texas Government Code, Ch. 403, Section 403.272 (b)). Electronic verifications of property and equipment in the possession of
the university will be done by Financial Services using an E.V.E. inventory
methodology.

02.07Loan of Property
and Equipment – Use of university property by a non-profit entity other than a
Texas State employee.

02.08Off-Site Use –
Use of university property by a Texas State employee at a location other than
the university’s regular place of business.

02.09 Personal Use – Use of university property by a Texas
State employee for their personal needs, unrelated to university business
purposes.

02.10 University Business Purpose – Activities or events
that serve a valid public purpose.

03.RESPONSIBILITIES

03.01Agency Head –
The university president is responsible for the custody and care of property in
the university’s possession and has designated a property manager as provided
in Texas Government Code, Section 403.2715.

03.02The president
has designated the director of Materials Management and Logistics as the university’s
property manager. In this capacity, he or she is the custodian of all personal
property possessed by the institution and is responsible for:

a.coordinating with
the General Accounting Office to assure accuracy of the property records, in
accordance with generally accepted accounting principles;

b.conducting
appropriate inventories and reviews of university property;

c.arranging transfers
of property to facilitate utilization;

d.disposing of
surplus property by means of sale, salvage, scrap, or “cannibalization;”

h.reviewing
departmental requests for the loan of university property and equipment for
official use;

i.evaluating and
recommending loan requests for the use of university property and equipment by
non-profit organizations; and

j.establishing
policies and procedures to manage university property, in accordance with state
requirements.

03.03Department heads
are responsible for the daily care, maintenance, and safeguarding of property
and equipment. They are responsible for:

a.timely notifying
the office of Materials Management and Logistics of transfers and deletions of
property and equipment in their possession;

b.timely reporting
stolen or damaged assets to the office of Materials Management and Logistics, the
University Police Department (UPD), and, if the asset is a computer device, to
the IT Security officer; and

c.authorizing the
“off-site use” of certain property and equipment assigned to their department
for official use by university employees.

03.04Each university employee is responsible to use
property only for state purposes and to exercise reasonable care for the
safekeeping of property entrusted to them.

03.05 The vice president for Finance and Support Services
(VPFSS) or the associate vice president for Financial Services (AVPFS) is
responsible for approving the loan of university property and equipment to a
non-profit entity.

03.06 The Office of Sponsored Programs (OSP) is responsible
for approving the disposition of property and equipment that is assigned to
sponsored programs.

04.PROPERTY
AND EQUIPMENT MAINTENANCE PROCEDURES

04.01Department Head
Change – When a department head changes, the office of Materials Management and
Logistics should provide an inventory listing of university property in their
span of control and explain their new responsibilities. The new department head
should conduct an inventory and report his or her findings to the office of
Materials Management and Logistics. This will prevent the new department head
from being held accountable and possibly liable for property not located during
the E.V.E.

04.02Stolen or
Damaged Property – The department head must report stolen or damaged property
first to UPD, then to the office of Materials Management and Logistics,
immediately upon discovery. If the stolen or damaged property, regardless of
ownership, includes digital media that might contain university sensitive data
or confidential information, the department head will also notify IT Security
of the incident.

a.The department head is expected to
make every reasonable effort to learn about and document the circumstances
behind the stolen or damaged property assigned to his or her account. The department
head must submit a Stolen Property Notification Report to Materials Management and Logistics.

b.UPD, the
department head, the director of Materials Management and Logistics, and the IT
Security officer, if applicable, will review the circumstances surrounding the
disappearance of the property. UPD is responsible for conducting a criminal
investigation, as needed. If the department head or designee deems that there
has been negligence on the part of a university employee or student, they will
notify the VPFSS.

c.The IT Security officer is responsible for
investigating and documenting the incident with respect to the loss or
unauthorized disclosure of any sensitive or confidential university
information. If applicable to the incident, the IT Security officer will ensure
that the university’s information security breach response plan is followed, and
that breach notification requirements are met. IT Security is
responsible for notifying the Department of Information Resources (DIR) within
24 hours (see UPPS No. 04.01.07, Appropriate Use of Information Resources).

d.The director of
Materials Management and Logistics, in collaboration, with the AVPFS and the
VPFSS will evaluate the situation and notify the director of the Office of Audits
and Analysis if a university employee has been or could be considered negligent
for university property being damaged or stolen.

e.The director of the
Office of Audits and Analysis will evaluate the situation and determine whether
and when such situations warrant notification to The Texas State University
System (TSUS) director of Internal Audits. State auditor notifications will be
done by the TSUS director of Audits (or designee).

f.The director of
Materials Management and Logistics is responsible for maintaining complete
documentation of all such notifications to other departments and agencies.

05.PROCEDURES
FOR OFF-SITE USE OF UNIVERSITY PROPERTY AND EQUIPMENT

05.01Off-Site Use – Department heads shall maintain
a log for each item of departmental property or equipment authorized for
off-site use by university employees. At a minimum, the log shall include:

a.a
description of the item (including the serial number and Texas State property
tag number if available);

b.the
name and Texas State ID number of the employee to whom the property was
assigned or checked out;

c.the
employee’s signature or initials and assignment date, captured at the time of
equipment assignment or check-out;

d.the
receiving employee’s signature or initials and return date, captured at the
time of equipment return; and

e.the
department head’s signature of approval for items that are not routinely
assigned or checked out for off-site utilization.

05.02Loan to
Non-Profit Entities – In some circumstances, the university may loan property
and equipment to non-profit entities for their use, provided that such use
serves a public focus. The following procedures must be followed:

a.The organization
must be a non-profit corporation or association as defined by federal law;

b.An authorized
official of the non-profit entity must make written request to the director of
Materials Management and Logistics, stating the reason the loan request is
being made, the specific property or equipment being requested, and the period
of time for which it is needed;

c.The director of
Materials Management and Logistics will contact the department head responsible
for the equipment and determine if they concur with loaning the equipment to
the non-profit entity. The director of Materials Management and Logistics will
forward the form to the VPFSS or the AVPFS for his or her approval;

d.Upon
recommendation from the director of Materials Management and Logistics, either
the VPFSS or the AVPFS must approve all requests for loans of university
property to non-profit entities;

e.The director of
Materials Management and Logistics will inform the non-profit entity whether
the request was approved or disapproved; and

f.Requests for the
non-university use of university vehicles are generally not approved except
under an extreme emergency condition, such as a major natural disaster.

05.03All requests for
loans of university property should be made at least 10 work days in advance of
the actual date needed to allow time for approval and arrangements. The Non-University Function Equipment Loan Request must be used for this purpose.

05.04Loans of printed
material and audio-visual software and hardware by the Alkek
Library are exempt from this policy. Refer to the Library’s lending policy for visitors.

05.05Loans of
property and equipment associated with externally-sponsored programs may be exempt
from this policy, provided that the provisions of the sponsored program require
the loans. The funding source must provide written confirmation that the loan
is required under the contract or grant.

06.PROCEDURES
FOR PERSONAL USE OF UNIVERSITY PROPERTY

06.01Personal use of
university property and equipment is generally prohibited. Under some
circumstances, state law may allow de minimis use with the prior written approval of the
employee’s supervisor. Minor and infrequent amounts constitute de minimis
use. Examples include an employee’s receipt of a personal communication on a
university fax machine or an employee who is taking a university class using
one of their office computers to type a term paper.

07.PROCEDURE
FOR ELECTRONIC VERIFICATION OF EQUIPMENT

07.01Per state
regulations, at all times the property
records of a university system or institution of higher education must
accurately reflect the personal property possessed by the system or
institution. Therefore, university personnel will periodically conduct
electronic verification of equipment in order to help department heads try and
locate university property that could be missing. See Missing or Damaged Property Notification form.

08.PROCEDURE
FOR SURPLUS OR SALVAGE PROPERTY

08.01The office of
Materials Management and Logistics is responsible for the disposition and
disposal of all university surplus property. See UPPS No. 05.01.02, University Surplus Property (Equipment and Consumable Supplies) for more specific information.

09.PROPERTY
TRANSFER PROCEDURES

09.01Interdepartmental
transfers of property can be accomplished through one of two methods, both of
which require completing an Equipment Transfer Form.

a.Item
given – One department gives an item to another department.

b.Item
sale – One department sells an item to another department.

09.02If a
department wants to give its surplus equipment to another department, both
department heads must sign an Equipment Transfer Form. The office of Materials Management and Logistics must approve
the transfer. The original department head is accountable until this is done.

09.03If a
department has surplus equipment that is being sold to another department at an
agreed-upon price, an Equipment Transfer Form must be completed and signed by department heads in both
departments and submitted to the office of Materials Management and Logistics
for approval. A notation of the “sales price” for the equipment must be noted
on the form. Departments will submit an inter-department transfer (IDT) to the General
Accounting Office to debit the “buying” department and to credit the “selling”
department.

10.PROCEDURE
FOR SPONSORED PROGRAMS

10.01In addition to
other authorizations outlined in this policy, disposal of property and
equipment that is assigned to an externally-sponsored program requires approval
of the OSP. This includes sale, transfer, obsolescence, or inoperable items.
OSP review is required to assure that disposal occurs in accordance with
sponsor guidelines. Proceeds from disposal of these items, generally, must be
returned to the sponsor.

11.06Attorney
General's Opinion No. M-623, dated May 4, 1970. This opinion determined that
personal property belonging to state universities could be loaned and exchanged
when the purposes would in some way benefit the university and the state of
Texas. The exchange of property may further the public purpose of promoting and
disseminating education and culture.

11.07On February 22,
1980, The TSUS Board of Regents, authorized the university
to enter into reciprocal agreements providing for the temporary exchange or
loan of university property with other non-profit entities, provided that such
agreements reflect a valid state purpose.

12.REVIEWERS
OF THIS UPPS

12.01Reviewers of
this UPPS include the following:

PositionDate

Director, Materials ManagementSeptember 1 E4Y

and Logistics

13.CERTIFICATION
STATEMENT

This UPPS has been approved by the following individuals in
their official capacities and represents Texas State policy and procedure from
the date of this document until superseded.

Director, Materials Management and Logistics; senior
reviewer of this UPPS